ed raw materials used in the manufacture of goods/wastes/ rejects by observing that though the duty is being demanded on the final product, no duty can be held to be sustainable in respect of imported raw materials, as it was not a case of removal of .....

r is reproduced below :- 4. On going through provisions of Section 72, it is noticed that the same relates to goods improperly removed from the warehouse and such provisions will be attracted only in respect of goods, which have been bonded. In .....